<!DOCTYPE html>
<html>
<body style="overflow:hidden">
<table style="position:relative; top:-50px">
  <tbody style="background:green">
    <tr style="position:relative; left:-100px; height: 40px">
      <td rowspan=2 style="width: 40px;"></td>
    </tr>
    <tr style="height: 40px"></tr>
  </tbody>
</table>
</body>
</html>